- 1
- Notwithstanding the provisions of Article 14, payments and other remuneration which a professor or a teacher who is a resident of a Contracting State and who is present in the other Contracting State for the purpose of teaching or carrying out scientific research for a maximum period of two years, starting from the date of the actual commencement of the teaching or scientific activities, in a university, college or other institution for teaching or scientific research in that other State, receives for such teaching or research, shall not be taxed in the other Contracting State, provided that such remuneration is derived by the professor or teacher from outside that State.
- 2
- The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.